A s - S A B I Q U N ANALYSIS OF SCHOOL FINANCIAL MANAGEMENT IN TK NEGERI PEMBINA 2 BANTAN KABUPATEN BENGKALIS

In financial management educational institutions, it is very important to know what the school needs. With clear and appropriate finances, it will affect the school's operations and education at the school. The purpose of this article is to find out how to manage finances in TK Negeri Pembina 2 Bantan. Collecting data through observation, interviews and documentation. The results of the analysis show that financial management at TK Negeri Pembina 2 Bantan is carried out by planning for the management of BOS funds in 2021-2022 starting with the preparation of the RKAS and the preparation of the RAB as well as the implementation of the use and finally bookkeeping. The realization of BOS fund management has complied with the principles referred to in Government Regulation no. 48 of 2008 article 59.


INTRODUCTION
One of the quality of educational services in an institution is influenced by how financing is managed in educational institutions. The community and the government have responsibilities in education as stated in law number 20 of 2003 concerning the national education system. To achieve quality educational institutions requires good management, one of which is financial management so that the efficiency and effectiveness of education can be realized. This research is in accordance with some of the literature that the researcher reads, including research conducted by Nur Khalifah Julia Dwi (2010) who in his research said that the management of the BOS program includes planning consisting of preparing the RAPBS, identifying school needs financed by BOS funds, and planning for managing human resources. BOS funds.
In addition, research conducted by Indah Wahyuni (2011) whose research results show that planning is in the effective category from the aspect of goal orientation of the preparation process and stakeholder involvement. The condition of financial management in two of the four schools is not yet competent, while two schools already have TU staff as treasurers.
In addition, research conducted by Indah Wahyuni (2011) whose research results show that planning is in the effective category from the aspect of goal orientation of the preparation process and stakeholder involvement. The condition of financial management in two of the four schools is not yet competent, while two schools already have TU staff as treasurers. The participation of non-treasury teachers is very less in managing finances.
In Dwi Handayani's research (2017) Based on the results of data analysis, the planning and realization of the budget in the management of school finances at SMA Muhammadiyah in Surakarta has been carried out effectively and efficiently in accordance with applicable regulations. The realization of the budget for budget planning at SMA Muhammadiyah 3 Surakarta reached 90%, while at SMA Muhammadiyah 6 Surakarta it reached 80%. This is due to the problem of limited funds faced by school.
TK Negeri Pembina 2 Bantan is one of the schools that provides education. In school financial reporting, there must be transparency and accountability and responsibility to the government and the community.
To get quality education services, the government provides BOS funds, especially the TK Negeri Pembina 2 Bantan. This assistance is provided with the aim of reducing the cost of education so that education can be of higher quality. The amount of funds obtained at TK Negeri Pembina 2 Bantan is in accordance with the Financial management at TK Negeri Pembina 2 Bantan starts from the planning process, and while the realization of these funds does not seem to have been carried out in accordance with the principles of justice and efficiency. Because it can be seen from the fairness in the preparation of the RAPBS and efficiency when implemented internally, including the realization of the school's income and expenditure budget, as well as externally in the benefits received and costs incurred by students.
From the facts that the researchers found, this article aims to analyze how school finances are managed in TK Negeri Pembina 2 Bantan. Has it been planned and implemented properly.

RESEARCH METHODS
To find out the results of the analysis of school financial management in TK Negeri Pembina 2 Bantan researchers used a qualitative approach. In this study, the research subjects were the principal, school treasurer of teachers, school committees and staff at TK Negeri Pembina 2 Bantan. While the object of research is the analysis of financial management in TK Negeri Pembina 2 Bantan.
The primary data answers from this study were obtained from interviews with the principal, school treasurer, teachers, school committees and staff at TK Negeri Pembina 2 Bantan. While secondary data obtained from institutions and parties related to this research.

Data collection techniques used are observation, interviews and documentation.
While data analysis is done by conducting investigations, selecting, deciding, analyzing, applying and taking certainty. The treasurer of the TK Negeri Pembina 2 Bantan committee also stated that the preparation of the RKAS from BOS funds and school committee funds involved teachers and employees.

Planning and Preparation of BOS Funds for TK Negeri
The researcher also conducted an interview with one of the TK Negeri Pembina 2 Bantan teachers. He said that the preparation process began with gathering teachers and employees so that they could issue what opinions they needed to approve the allocation of BOS funds and school committee funds. However, in the middle of the year, the RKAS changed due to the unstable operational needs of the school.
The school committee interviewed by the researcher also had the same opinion, he said that the school committee was always involved in the process of making RKAS with school BOS funds.
In addition to interviewing about the RKAS, the researcher also asked about the preparation of the RAB and BOS for 2021/2022: through a joint agreement the BOS fund budget planning was carried out. The parties who play a role in this are the principal, treasurer, teachers and school committees. The school has all student data in the school committee fundraiser to view and which is collected for school operational funds. The school has a special management group in the management of BOS funds.
In addition, when the researcher interviewed the school treasurer, he said that in 2021/2022 the TK Negeri Pembina 2 Bantan in planning the BOS fund budget was based on deliberation and in preparing the BOS fund budget, the TK Negeri Pembina 2 Bantan had a budget management group for BOS funds for 2021/2022. Furthermore, the researcher interviewed employees/administration of TK Negeri Pembina 2 Bantan, he said that to finance operational and non-operational activities, principals, teachers and employees used BOS funds planning. The committee was also involved in the planning of this BOS fund. are used to finance operational activities. The process of using these funds was carried out with the BOS RAB at the Pembina 2 Bantan State Kindergarten which was made by the principal at the BOS fund usage meeting. The budget for BOS funds in the first and second periods experienced differences due to differences in needs including electricity bills, internet bills, stationery, photocopying costs for try out activities I for class XII students, photocopying costs for answer sheets for class XII students' try out activities, transport committee try out activities for class XII students, transport Supervisor for class XI student try out activities, snack committee and supervisors for try out activities, LJK correction fees for try out activities, photocopy of semester UTS needed. To get more information, the researcher conducted interviews with the principal and the school committee, he said that the use of the boss's funds must be in accordance with the plans made at the meeting. With the existence of this BOS fund, the school feels it is helped, especially for the operational needs of the school.

Realization of Bookkeeping for Use of Funds
The school treasurer keeps a book on the use of funds and then submits it to the treasurer of the BOS TK Negeri Pembina 2 Bantan to update the data every month. The books made by the treasurer of BOS funds are in the form of a general cash book, a book bank subsidiary book. The bookkeeping of the goods expenditure team must include proof of transactions for the funds that have been issued. Physical evidence of these transactions is useful for BOS Reporting activities and at SMA 1 Bantan as accountability to the BOS supervisory school committee that has been issued.
The researcher summarized the BOS fund bookkeeping interview at Pembina 2 Bantan State Kindergarten as follows: the process is carried out every month accompanied by physical evidence. Bookkeeping is not only carried out for expenses but also collections which are then reported to school committees, teachers and employees.
Then the researchers conducted interviews with the treasurer and school committee of the Pembina 2 Bantan State Kindergarten, which they said was not much different, namely that every month a bookkeeping was held which later the bookkeeping was reported to the school committee and to the BOS supervisor of the Pembina 2 Bantan State Kindergarten.

CONCLUSIONS AND SUGGESTIONS
Based on the research objectives, the researchers concluded that: The management of school finances at the Pembina 2 Bantan State Kindergarten is also carried out. Planning for the management of BOS funds for the Pembina 2 Bantan State Kindergarten school for the 2017-2018 school year begins with the process of preparing the RKAS and the preparation of the RAB. After the planning is carried out, the preparation of the Budget Plan (RAB) for the Implementation of the Use is also carried out and finally the bookkeeping is carried out.
The realization of the management of BOS funds at TK Negeri Pembina 2 Bantan for the 2017-2018 school year has also been in accordance with the principles as intended in Government Regulation no. 48 of 2008 article 59.